Our Anti-avoidance Legislation Regulation Capacity Analysis

Along with our country economy development and the gradual deepening of the international economic integration,tax avoidance and anti-avoidance,tax base erosion and transfer of profits gradually highlights,tax avoidance is not only eroded the tax revenues,disturb the normal order of tax revenue,but also serious challenges to the national tax sovereignty.With the increasingly serious anti-avoidance forms and advocated by the OECD BEPS plan implemented step by step,international tax avoidance and anti-avoidance gradually paid great attention by many countries.This kind of situation,whether our anti-avoidance legislation system can form effective regulation of tax avoidance and anti-avoidance legislation system in our country there is what defect,how to draw lessons from international experiences to improve and develop,become a problem to be solved.This paper main argument: the defect of current our anti-avoidance legislation regulation ability.Should seize the BEPS plan led by anti tax avoidance boom opportunities,reference BEPS plans and governments anti-avoidance measures,will our anti-avoidance legislation regulation ability to ascend to a new level.Is divided into three parts discussed our anti-avoidance legislation system and improve the regulation ability of defects.Comprehensive history method of empirical analysis and comparative research.Successful tax for domestic and overseas multinational company specific data exposed our anti-avoidance legislation regulating ability defects,for our anti-avoidance legislation regulation ability defect cause analysis,which involves our anti-avoidance legislation regulation ability development evolution,with BEPS plan and has been released on the basis of the results,governments anti tax avoidance our anti-avoidance legislation regulation ability improvement methods are pointed out.The first part,through our anti-avoidance work serious form and the tax avoidance of loss caused by our country tax revenue,explain our anti-avoidance legislation system regulation ability defects exist.To foil the authenticity of the data of the gravity of the situation,the gravity of the situation to prove the existence of defects.The second part,the concrete analysis our anti-avoidance legislation system regulation ability defects of concrete.First of all,points special anti-avoidance rules and the general anti-avoidance rules respectively in this paper.In special anti-avoidance rules section,select the most common means of two kinds of tax avoidance,the transfer pricing and controlled foreign companies;And some general anti-avoidance rules,detailed analysis of the general principles of anti-avoidance rules in reasonable business purpose and substantial differences and relationship between the principles of taxation,general anti-avoidance rules regulation scope,the uncertainty of general anti-avoidance rules,etc.The third part,in view of the second part is the analysis of the shortcomings,and points out that perfecting Suggestions and methods are presented.Equally divided into special anti-avoidance rules and the general anti-avoidance rules.Anti-avoidance legislation system in our country,meanwhile,some regulation ability development,discusses in detail the second principal taxpayers and e-commerce anti-avoidance two aspects,the two system are anti-avoidance legislation system in our country must face in the process of future needs and development and using for reference.